https://www.taxtmi.com/caselaws?id=415466 The High Court upheld the Tribunal's decisions in a tax case, ruling in favor of the appellant on both issues. The disallowance under Section 40(a)(ia) of the Income Tax Act was deleted as the appellant had complied with the necessary requirements regarding TDS. Additionally, the disallowance of commission expenses was overturned, with the court finding the expenses to be genuine and necessary for business purposes. The High Court dismissed the appeal without awarding costs. en-us Tue, 26 Oct 2021 00:00:00 +0530 Mon, 06 Dec 2021 20:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415466 The High Court upheld the Tribunal's decisions in a tax case, ruling in favor of the appellant on both issues. The disallowance under Section 40(a)(ia) of the Income Tax Act was deleted as the appellant had complied with the necessary requirements regarding TDS. Additionally, the disallowance of commission expenses was overturned, with the court finding the expenses to be genuine and necessary for business purposes. The High Court dismissed the appeal without awarding costs. Case-Laws Income Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415466